Corporation Tax Act 2009
This section has no associated Explanatory Memorandum
123. In section 322 of the Corporation Tax Act 2009(1) (release of debts: cases where credits are not required to be brought into account), in subsection (5A)(2), after “consequence of” insert “the making of a mandatory reduction instrument or a third country instrument or”.
(1)
(2)
Subsection (5A) was inserted into the Corporation Tax Act 2009 by the Finance Act 2014 (c.26).